Legal Opinion

Solomon v. Arthur

Supreme Court of the United States

Decided November 29, 1880No. 57PublishedCited by 15 opinions

Error to the Circuit Court of the United States for the Southern District of New York. This was an action brought by Solomon Solomon and others, constituting .the firm of Solomon Brothers, against Arthur, the collector of. -the port of New York. The following facts were admitted upon the trial, it "being agreed' that neither party should offef any evidence.

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Error to the Circuit Court of the United States for the Southern District of New York. This was an action brought by Solomon Solomon and others, constituting .the firm of Solomon Brothers, against Arthur, the collector of. -the port of New York. The following facts were admitted upon the trial, it "being agreed' that neither party should offef any evidence. Plaintiffs are partners in business, and as such imported-at the port of.New York, in December,. 1873, and January, 1-874, certain goods manufactured of silk and cotton. The .defendant exacted upon them a duty of fifty per cent ad valorem,…

1Opinion of the CourtJustice Bradley

delivered.the opinion of the court.

It is obvious that the goods in question came under the designation of the last clause of sect. 8 of the act of June 30, 1864 (13 Stat. 210), which lays a duty “on all manufactures of silk or ■ of which silk is the component part of chief value, not otherwise provided for, fifty per centum ad valo rem.” That duty was, therefore, properly assessed, unless the articles imported were “otherwise provided for.”' .And that is the question. The plaintiffs insisted then, and insist now that a duty on these goods was “otherwise provided for” by the acts of March 2,…

2Cases cited2 opinions

  1. Smythe v. FiskeSupreme Court of the United States · 1874
  2. Movius v. ArthurSupreme Court of the United States · 1877

3Cited by15 opinions

  1. Arnold v. United StatesSupreme Court of the United States · 1893
  2. Seeberger v. SchlesingerSupreme Court of the United States · 1894
  3. Loewenthal v. United StatesCourt of Customs and Patent Appeals · 1915
  4. Hartranft v. MeyerSupreme Court of the United States · 1890
  5. Bough v. United StatesCourt of Customs and Patent Appeals · 1926

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